How Spanish VAT works for a small business

Every figure and its source

Every figure in this module anchored to a fiscal constant, with the official page that establishes it.

• General VAT rate, article 90 of Ley 37/1992 — 21 %
  boe.es · 2026 rules
• Reduced rate, article 91 section one — 10 %
  boe.es · 2026 rules
• Super-reduced rate, article 91 section two — 4 %
  boe.es · 2026 rules

Contents linked from this module

This module links to no other content.